https://www.taxtmi.com/caselaws?id=799243 Cancelled GST registration may be restored under the applicable revival framework only upon filing all pending pre- and post-cancellation returns and paying tax, interest, penalty, fine and fees in cash. Input tax credit cannot be used for these payments and may be utilised only after departmental scrutiny and approval. Restoration remains subject to compliance with these conditions and consideration of the taxpayer's representation. en-us Thu, 30 Jul 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799243 Cancelled GST registration may be restored under the applicable revival framework only upon filing all pending pre- and post-cancellation returns and paying tax, interest, penalty, fine and fees in cash. Input tax credit cannot be used for these payments and may be utilised only after departmental scrutiny and approval. Restoration remains subject to compliance with these conditions and consideration of the taxpayer's representation. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799243